The base price = $29,999.00
The dealer's base price is
90% of $29,999.00 = 0.9*29,999 = $26,999.10
The destination charge = $325.00
The dealer's destination charge is
85% o $325 = 0.85*325 = $276.25
The dealer's cost is
$26999.10 + $276.25 = $27,275.35
Answer: The dealer's cost is $27,275.35